Search Results for "reassessment proceedings"

585 result(s) found

Scroll Down To Discover

Found 585 result(s)

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on 29.06.2022 for AY 2017-2018 Held Invalid as No Surviving Time Left After Ashish Agarwal Directions.

The petitioner, Nitinbhai Raghavji Dhedhi, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Time Bar Under TOLA. Notice under Section 148 of Income Tax Act, 1961 for AY 2016-2017 Held Invalid as No Surviving Time Remained Between Issuance Under TOLA and 30.06.2021.

The petitioner, Sampatraj Lalchand Chowdhry, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High ...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised.

The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed...

© Image Copyrights Juris Services & Technology

Supreme Court Remands Income Tax Appeal to High Court for Non-Compliance with Section 260A Procedure. The High Court failed to frame substantial questions of law as mandated under Section 260A(3) of the Income Tax Act, 1961, leading to procedural irregularity.

The Supreme Court allowed the appeal filed by the Commissioner of Income Tax against the Bombay High Court's order dismissing the Revenue's appeal und...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Reasons. Notice Under Section 148 of Income Tax Act, 1961 Set Aside as Assessing Officer Failed to Record and Disclose Reasons for Reopening Assessment Completed Under Section 143(3).

The petitioner, Tanna Builders Pvt. Ltd., filed its return for assessment year 1985-86 on 28th June 1985. The Assessing Officer completed the assessme...